BADRI PRASAD KESHARI LAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this case the assessee is an HUF, called Badri Prasad Keshari Lal. For the asst. yrs. 1944 -45 and 1945 -46, the Agrl. ITO computed the income of the assessee to be Rs. 6,050 and Rs. 7,315, respectively. The assessee had filed a return of his income for the two assessment years in the form prescribed in Schedule B(1). The assessee exercised his option under S. 7(i)(a) for being assessed on a multiple basis, but the same was not accepted by the Agrl. ITO, because the assessee failed to produce material to show what was the correct rental of the rent paying lands. The Agrl. ITO preferred to make an assessment under S. 7(1)(b), r/w r. 3 of the Bihar Agrl. IT Rules, 1938. The assessee then preferred appeals to the Asstt. Commr. of Agrl. IT, but the appeals were dismissed and the order of assessment made by the Agrl. ITO was confirmed. The assessee then took the matter in revision to the CIT, but his petition was rejected.

(2.) IN this state of facts the Board of Revenue has submitted the following question of law for the opinion of the High Court under S. 25(1) of the Bihar Agrl. IT Act :

(3.) PROVIDED that before making such assessment, the Agrl. ITO may allow the assessee such further time as he thinks fit to make the return or comply with the terms of the notice or to produce the evidence."